<ARTICLE> 5 <PERIOD-TYPE> YEAR 3-MOS <FISCAL-YEAR-END> SEP-30-1996 DEC-31-1996 <PERIOD-START> OCT-01-1995 OCT-01-1996 <PERIOD-END> SEP-30-1996 DEC-31-1996 <CASH> 260,380 107,951 <SECURITIES> 0 0 <RECEIVABLES> 134,682 117,140 <ALLOWANCES> 0 0 <INVENTORY> 579,929 411,855 <CURRENT-ASSETS> 974,991 636,946 <PP&E> 92,903 83,422 <DEPRECIATION> 0 0 <TOTAL-ASSETS> 1,076,659 738,633 <CURRENT-LIABILITIES> 1,268,971 1,343,859 <BONDS> 0 0 <PREFERRED-MANDATORY> 0 0 <PREFERRED> 1,850,000 1,850,000 <COMMON> 58,619 70,819 <OTHER-SE> (2,100,931) (2,525,775) <TOTAL-LIABILITY-AND-EQUITY> 1,076,659 738,633 <SALES> 308,067 396,294 <TOTAL-REVENUES> 308,067 396,294 <CGS> 428,112 351,079 <TOTAL-COSTS> 1,527,907 441,601 <OTHER-EXPENSES> (23,544) 12,331 <LOSS-PROVISION> 0 0 <INTEREST-EXPENSE> 32,811 7,252 <INCOME-PRETAX> (1,657,219) (1,657,219) <INCOME-TAX> 0 0 <INCOME-CONTINUING> 0 0 <DISCONTINUED> 0 0 <EXTRAORDINARY> 0 0 <CHANGES> 0 0 <NET-INCOME> (1,657,219) (1,657,219) <EPS-PRIMARY> (3.17) (0.80) <EPS-DILUTED> 0 0